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Development of strategic management accounting system in the free competition market

自由竞争市场中战略管理会计体系的发展

基本信息

批准号：
16530296
负责人：
KOHNO Michio
金额：
$ 0.83万
依托单位：
Kyoto Tachibana University (2005)Hiroshima Prefectural University (2004)
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2004
资助国家：
日本
起止时间：
2004 至 2005
项目状态：
已结题

项目摘要

In this research, the role of management accounting in the free competition market was analyzed as follows based on the concept of customer delivered value (CDV).CDV was defined as the line generated at the place where the curved surface shown with the following functions crosses. X is a price axis, Y is a benefit axis and Z is a CDV axes.Customer behavior curved surface :x=rcost, y=r^msint, z=(2at)/π (0<m)Corporate activity curved surface :x=r^nsint, y=rcost, z=(2at)/π (0<n)CDV is a curve made into the portion which the two above-mentioned curved surfaces cross.If the role of management accounting in the free competition market is caught notionally, it is possible to think that it has the role which unites above-mentioned m and n. If the system of management accounting is regarded as decision-making, performance evaluation and profitability control, m and n guide its role in the free competition market clearly.In order to materialize it, I raised Core Product Costing (CPC) as costing … More system in the area, in which made Kotler's product levels concept cost objective. Development of Strategic Accounting System is based this program. I think it made a difference in decision making for group management, risk management, information management, etc., these are related to investment activities which affect added value distribution, and in performance evaluation for revenue raising activity with profit management.And in this research, I tried to analyze roles of augmented product which forms the product levels concept and marketing activities which create it. This approach drew ways which utilizes the strategic management accounting system developed by this research for management of organizations other than companies, such as public corporations.So, I tried to approach from the aspect of the strategic management accounting, the result of this research, to various problems related to improving efficiency of medical institutions and medical treatment systems in the latter half of the project (2005 fiscal year).As for the last research for term of the project, I believe that the result of this research contribute to raising healthfully the activity of many organizations except companies including public institutions and non-profit organizations. Less

本研究以顾客交付价值（customer delivery value， CDV）概念为基础，分析管理会计在自由竞争市场中的作用。CDV定义为如下函数所示曲面相交处生成的直线。X是价格轴，Y是效益轴，Z是CDV轴。顾客行为曲面：x=rcost, y=r^msint, z=(2at)/π (0<m)企业活动曲面：x=r^nsint, y=rcost, z=(2at)/π (0<n)CDV是将上述两个曲面相交的部分做成的曲线。如果从概念上抓住管理会计在自由竞争市场中的作用，则可以认为它具有将上述m和n统一起来的作用。如果将管理会计制度视为决策、绩效评价和盈利控制，则m和n明确地指导了其在自由竞争市场中的作用。为了实现这一目标，笔者将核心产品成本（CPC）提出为成本核算体系，使科特勒的产品层次概念成本具体化。战略会计系统的发展是基于这一计划。我认为它对集团管理、风险管理、信息管理等方面的决策产生了影响，这些方面与影响附加值分配的投资活动有关，对与利润管理有关的增收活动的绩效评估也产生了影响。在本研究中，我试图分析增强产品的作用，它形成了产品层次的概念，并创造了它的营销活动。该方法提出了将本研究开发的战略管理会计体系用于公共企业等公司以外的组织管理的方法。因此，我试图从战略管理会计这一研究成果的角度，来探讨项目后半段（2005财年）与提高医疗机构和医疗系统效率相关的各种问题。至于项目期限的最后一项研究，我相信这项研究的结果有助于健康地提高除公司以外的许多组织的活动，包括公共机构和非营利组织。少